Fund Sources and Expenditure Guidelines

San Francisco State University receives funding from a number of different sources, and the funds used to administer these sources are covered by State rules, laws, and policies. The term, "funds," used in this sense refers to legal accounting entities established by Acts of the State Legislature.

Following are some of the funds administered by the University (source: the CSU "Financial Information Code Manual").

General Fund: The General Fund (now called the Operating Fund) has existed since the beginning of the State as a political entity. It is the government's major source of funds used for most of its activities. The budget for General Fund is appropriated each fiscal year by the Legislature. It is used to record State tax revenue and student fees. General Fund dollars may not be used to buy food, flowers, or gifts.

Lottery Fund (In Trust Fund): Lottery funding is generated from the sale of California State lottery tickets. All funds allocated must be used exclusively for the education of pupils and students, in accordance with the general guidelines for in Chapter 13 of the CSU Legal Accounting and Reporting Manual. You may find more information regarding the Lottery Fund, including description of the programs, Approved Budgets, and Policies and Budget Manuals, at the CSYou Lottery page.

Parking Revenue Fund (In Trust Fund): The source of revenue for this fund is the sale of parking permits and the collection of parking citation fines. Parking fines money can be used only for the development, enhancement, and operation of alternative modes of transportation and for the administration of the fines and forfeitures program. Parking permit funds may be used for the operation of parking lots and staffing.

Capital Outlay Funds: These funds are appropriated in the State Budget and are to be used for the construction, renovation, or replacement of higher education facilities. The funds must be used for the projects specified.